税收优惠政策与高技术产业创新效率

研究目标：分析税收优惠政策对创新效率的影响以及创新效率的收敛性,测度税收优惠政策对创新带来的实际贡献。研究方法：构建随机前沿模型测度高技术产业的创新效率,采用σ收敛和β收敛检验方法检验创新效率收敛性,并采用反事实计量方法测度税收优惠政策对创新带来的实际贡献。研究发现：税收优惠政策对研发效率有显著正影响,对市场转化效率的影响为正但不显著,政策实施后效率分布也更集中;研发效率的收敛主要是由东中西地区内部之间差距的缩小造成的,而市场转化效率的收敛是由三大地区内部差距的缩小以及中西部和东部地区的差距缩小共同造成的;税收优惠政策使研发效率大约上升了8%～10%,带来的创新产出占总产出的比重也一直维持在10%以上。研究创新：从效率水平和收敛性两个角度来定量分析税收优惠政策对创新效率的影响。研究价值：为更好地采取措施提高创新效率和减小地区创新效率差距提供经验证据。     

一般借款费用资本化的确认标准和计量方法

根据企业会计准则的规定,符合资本化条件的资产建造或生产过程中如果占用了一般借款应将其相应的借款费用予以资本化。但如何确认在资产建造过程中占用了一般借款,如何计量应予以资本化的一般借款费用却是比较困难的问题。作者从符合资本化条件的资产建造或生产过程中占用的超过专门借款支出的资产与被占用的该资产的资金来源渠道之间的非对应性关系,论证了一般借款费用资本化的确认标准和一般借款费用资本化的计量方法。     

知识经济时代无形资产会计的创新

伴随着知识经济的到来，无形资产的重要性日益提高，知识经济对无形资产有着深刻的影响。为知识经济的挑战，使无形资产会计适应时代的要求，无形资产会计必须不断进行改革与创新，重新确立无形资产的会计确认和计量模式，以发挥其应有的作用。     

Assessing preferences of potential visitors for nature-based experiences in protected areas

Visitor experiences have been identified as critical for the sustainable management of tourism destinations. However, researchers have given limited attention to how to measure visitor preferences for different, newly proposed experiences, especially in nature-based tourism contexts. This paper aims to capture potential visitors' preferences for nature-based visitor experiences that would alleviate pressure on the iconic summit of Mount Warning, Australia. Findings reveal a preference for passive rather than active experiences. Consistency between the four measurement approaches used was high. Future studies should consider adopting multiple measures to underpin evidence-based management that informs the design of nature-based tourism experiences.     

Exploring the male Chinese tourists’ motivation for commercial sex when travelling overseas: Scale construction and validation

Sex and tourism has long been understudied. Little is known about tourists' motivations for consuming commercial sex while travelling, and even less, if indeed anything, is known about that of Chinese outbound tourists in particular. Based on twenty interviews and two surveys with a sample of 534 male Chinese tourists who had engaged in commercial sex when travelling overseas in the previous 12 months, this study aimed first to explore why male Chinese tourists travelled overseas and purchased commercial sex, and second to construct a comprehensive scale for measuring male tourists’ motivations for overseas commercial sex. With acceptable reliability and validity, the measurement scale yielded in this study consisted of eight motivation dimensions labelled as socialisation, relaxation and escape, travel-related novelty, sexual desire fulfillment/excitement seeking, sex-related learning, sexual mastery, social prestige, and business/pragmatic purpose. Both the theoretical and methodological implications related to the developed scale are also discussed.     

Hotel career management in China: Developing a measurement scale

This study aims to develop a measurement scale for organizational career management (OCM) in China's hotel industry. The scale development procedure includes four steps: developing initial items, implementing purifying measures, data collection, and assessing the reliability and validity of the proposed measurement scale. Both exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) are used to test the reliability and validity of the measurement scale thus developed. The development process results in a reliable and valid scale for hotel career management incorporating three dimensions: (1) career appraisal and advice, (2) a career development program, and (3) career training. Given the scarcity of research on career management in China, the measurement scale developed in this study will serve as a foundation for future research. The findings of this study may help to stimulate further empirical research on the relationship between hotel career management and employees’ career commitment and career satisfaction.     

区域创新系统温度测度研究

根据社会燃烧理论,温度是衡量系统有序程度的可靠指标,也是系统衰退的决定性因素。基于社会燃烧理论设计了区域创新系统温度测度指标,并根据热力学基本理论构建了系统温度测度模型,测度了中国内地31个省市自治区2009-2013年区域创新系统温度,并将其划分为低、中、高3个温区。结果显示,区域创新系统温度值存在,且不同区域温度值不尽相同;RIS温度值越高,发生衰退的可能性越大;不同区域创新系统引起温度上升的矛盾不同。在此基础上,提出了消除矛盾、降低区域创新系统温度的对策建议。     

The Role of Behavioral Survey Methodologists in National Statistical

The expertise of behavioral survey methodologists is needed in national statistical agencies because of the necessity of using theory and research from the social sciences to reduce survey error. In this paper various social science based explanations for measurement error and nonresponse error are described in order to illustrate the conceptual foundations of such error reduction efforts. Three roles for behavioral survey methodologists in national statistical agencies are then discussed. They include: 1) bring an error reduction perspective to bear in an influential way for all aspects of designing and implementing agency surveys; 2) bring theoretical efficiency and effectiveness to experimental tests of alternative questionnaire designs and implementation procedures through the use of theories, concepts and pretests and findings of past behavioral science research; and 3) contribute to the expanding science of survey methodology.     

基于Visual C#和Measurement Studio融合的虚拟示波器设计开发

文章首先介绍了在Visual C#环境下如何引用Measurement Studio控件进行虚拟仪器设计的方法,然后,重点分析了在Visual C#环境下如何调用Measurement Studio相关控件实现虚拟示波器面板设计,文中通过C#编程对数据在虚拟示波器中的动态显示进行了详细的分析。     

强化质量意识 需从细节做起——从表面形貌特征评定参数的拓展谈起

工件的某些表面形貌特征会对产品的性能和质量产生重大的影响,因此,拓展表面形貌特征的评定参数,以提升产品的质量监控水平已成为必需。文章以工件的回转密封面为例,就螺线纹理这一表面微观结构的形貌特征及其可能引起的产品质量隐患做了详细的说明,并介绍了如何利用精密仪器实施相关的测量。文中透过对这一往往被业内忽略的细节的监控思路,阐明了在企业内,强化质量意识必须从重视每个细节做起的观点。